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2023 Maryland Statutes
Tax - General
Title 12 - Tobacco Tax
Subtitle 1 - Definitions; General Provisions
Section 12-102 - Imposition of Tax
Universal Citation:
MD. Tax - General Code § 12-102 (2023)
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(a) Except as provided in § 12–104 of this subtitle, a tax is imposed on cigarettes and other tobacco products in the State.
(b) (1) Except as provided in paragraph (2) of this subsection, a county, municipal corporation, special taxing district, or other political subdivision of the State may not impose a tax on cigarettes, other tobacco products, or electronic smoking devices as defined under § 16.7–101 of the Business Regulation Article.
(2) If a county imposed a tax on electronic smoking devices on January 1, 2020, the county may continue to impose a tax on electronic smoking devices at the same rate that was in effect on January 1, 2020.
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